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Balanced Scorecard (BSC) was introduced in the United States in the early 1990s and is used as a performance measure in future organizations and as a measurement tool in all institutions. This study aims to explain how the implementation of the balanced scorecard in government agencies in Indonesia in assessing its contribution to the accountability of their performance. This study uses the Systematic Literature Review (SLR) method by reviewing and reviewing several journal articles within a period of 5 years starting from 2017 to 2021. The results of this study indicate that the application of the Balanced Scorecard (BSC) in government institutions in Indonesia is used as a tool to measure performance and as information for improving employee performance has been successfully applied in all government sectors. The limitations of this study are the supporting references for research are still inadequate and the theories used have not been updated. This research is expected to add and update insights about the Balanced Scorecard (BSC) in government institutions.

This article describes Uzbekistan's integration into the global financial services industry in the development of the digital economy context: the legal framework for the activities of commercial banks, current issues in the implementation of these services in our country, and their solutions. Also, analyzing the relevant literature analyzes the scientific works of many foreign economists on forming integrated corporate structures by ensuring integration of the banking and financial system and industries. The results show that innovative lending services and introducing credit vacations for commercial banks are crucial to the development of the banking system of Uzbekistan. Furthermore, useful ideas are presented to integrate Uzbekistan's banking sector with the international financial system.

Prior studies report that accountability practice in a place of worship, i.e., church, is more to practicing sincerity and faith to God than to provide documents and transaction evidence. However, recent findings indicate that there is an increased fraud and embezzlement in churches. Using a stewardship theory, this study aims to explore the practice of accountability and transparency of a church’s financial activities from the perspective of its management and congregations. A HKBP church in Bandung, Indonesia, is chosen as the case study. A qualitative method is used in this study. The data obtained is through interviews, documentation, and observation. Key informants who participated in the interviews were the head of congregations, the treasurer and the treasury assembly staff. Also, three congregations were selected using purposive sampling to participate in responding to the questions. The findings show that the practice of accountability in the HKBP church is perceived good by its members. The involvement of congregations in decision making process in the church makes them satisfied with how the church is managed.